Publication 4267 Catalog Number 37826U

Focus on Form 1042

The office of Indian Tribal Governments (ITG) has embarked on an initiative to improve compliance with the withholding requirements re-lating to funds paid to non-resident aliens. In general, all such pay-ments require the payer to withhold 30%, and provide the recipient with Form 1042-S which they will use to report the income and claim the withholding. For Tribal governments, withholding and the prepara-tion of Form 1042-S is generally required when a governmental entity remits funds to a foreign vendor, foreign patron, and/or foreign enter-tainer.

Form 1042 is the income tax return for reporting the liability for non-resident alien withholding tax, the amounts withheld, the reportable amounts paid to foreign persons and any credit claimed for amounts withheld by other withholding agents. Form 1042 is due on March 15th of the year following the year of the payment. All Forms 1042 are re-quired to be filed on a calendar year basis, and consolidation of sepa-rate legal entities for Form 1042 filing purposes is NOT permitted.

Questions often arise concerning how a tribe may recognize that some-one is a non-resident alien. In general, this should be addressed at the time the tribe secures a Form W-9 from a vendor or entertainer, or se-cures identification from a patron. While we recognize that some pay-ments, such as slot jackpots at a casino, may not create a need for identification, it is important that the tribal entity exercise due diligence and ensure that its cage or player tracking systems have processes that can identify these patrons and impose the correct withholding and re-porting.

Over the next several months, ITG will be specifically addressing this area in outreach seminars, compliance checks, and examinations. If you have questions or concerns about requirements to withhold on payments to nonresident aliens, or on filing Forms 1042/1042-S, you should contact your designated ITG Specialist as soon as possible. A current list of ITG Specialists is maintained on the ITG web site, and includes their telephone numbers and business hours.

Upcoming Events

Consultation Listening Meeting July 15th—Tulsa, Oklahoma

Consultation Listening Meeting August 12th—Albuquerque, New Mexico

April 2009

Eastern Edition

Special Rules Apply to Withholding and

Reporting on Payments to Non-Resident Aliens

IN THIS ISSUE

Focus on Form 1042 1

Correcting Employment Tax Errors 2

New Rule Reduces Casino CTRC Filings 3

Joint Federal/Tribal Inves-tigation Leads to Indict-ments and Guilty Plea

4/5

New Withholding Tables 6

COBRA Credits 7

Reduce Unnecessary Contacts 8

Casino Free Play is Not a Wagering Loss 9

Message from the Director 10

Tax Calendar for the 2nd Quarter 2009 11/12

Correcting Employment Tax Errors The Internal Revenue Service has revised the process for correcting Employment Tax errors, except for adjustments relating to unreported tip income from prior tax periods. Adjustments relating to unreported tip income, will continue to be reported on the Form 941 for the current calendar quarter (the quarter for which the entity received a Notice and Demand), using Line 7c.

To correct all other employment tax errors, use the new corresponding “X” forms listed below to correct employment tax errors as soon as they are discovered. For example, use the new Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund, to correct errors on a previously filed Form 941.

For overpayments - Employers can choose to make an adjustment or claim a refund on the corresponding ”X” form.

For underpayments - Employers correcting an underpayment must use the corresponding “X” form. Amounts owed must be paid by the receipt of the return. Payments can be made using EFTPS, by sending a check, or by credit card.

94X Series Adjusted Tax Forms

Return previously filed Corresponding 94X series form

Form 941, Employer’s Quarterly Federal Tax Return (PDF)

Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund, Instructions

Form 943, Employer’s Annual Federal Tax Re-turn for Agricultural Employees (PDF)

Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund, Instructions

Form 944, Employer’s Annual Federal Tax Re-turn (PDF)

Form 944-X, Adjusted Employer’s Annual Federal Tax Return or Claim for Refund, Instructions

Form 945, Annual Return of Withheld Federal Income Tax (PDF)

Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund, Instruc-tions

Note: Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return (PDF) is used to file amended Form 940 returns .

If you have any questions or encounter any difficulties in regard to the new correction process, please contact your designated ITG Specialist.

Employee Tip Income Program Questions

ITG has a full-time Tip Coordinator to assist you with any questions about tip reporting agreements. If you are interested in securing a Tip Agreement, have questions concerning your existing

agreement, or have received a notice about tip reporting responsibilities that is unclear, please contact Suzanne Perry at (602) 207-8254.

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New Rule Has Dramatically Reduced Casino CTRC Filings

The Financial Crimes Enforcement Network (FinCEN) reported in a new study that the number of cur-rency transaction reports filed by casinos (CTRCs) fell by more than a third after FinCEN reduced re-porting requirements on certain categories of transactions that FinCEN had determined do not pose a significant risk for money laundering, terrorist financing, or tax evasion.

As demonstrated by this latest report, FinCEN is committed to providing feedback to its regulated in-dustries within 18 months of the effective date of new rules or changes to existing regulations as part of the bureau's efficient and effective administration of the Bank Secrecy Act.

"FinCEN is working with industry so that casinos and all financial institutions can focus their attention on areas with greater likelihood of fraud, terror financing and money laundering rather than spending time on redundant filings," FinCEN Director James H. Freis, Jr. said in announcing the study entitled An Assessment of Currency Transaction Reports Filed by Casinos between July 1, 2006 and June 30, 2008. "This report - together with casino reporting rule changes - shows how FinCEN and industry are working jointly to focus where there is greater risk."

The number of CTRC filings during the period from July 2007 through June 2008 dropped by 35 per-cent, or 285,000, after FinCEN issued a rule exempting jackpots from slot machines and video lottery terminals. FinCEN compared filings during the period from July 2007 through June 2008, with filings during the 12-month period preceding issuance of the rule. During the period from July 2007 through June 2008, the number of filings on cash out payments from jackpots on wagers in slot machines and video lottery terminals fell to 112,027, a decrease of 74 percent, from 426,325 during the 12-month period preceding issuance of the rule.

The reasoning behind the 2007 rule change was that jackpot winnings in excess of $10,000 at slot machines or video lottery terminals are random and not likely to be part of a scheme to launder funds through the casino. Further, winnings on jackpots of $1,200 or more must be reported to the Internal Revenue Service.

The rule also excluded currency transactions exceeding $10,000 conducted between casinos and cur-rency dealers or exchangers, and between casinos and check cashers, which are routine and contrac-tual casino business transactions. Requiring a casino to file CTRCs for these transactions resulted in duplicative reporting, since currency dealers or exchangers and check cashers are already required to file CTRs on these transactions. The 2007 rule change eliminated this duplication of effort.

The drop in CTRC filings confirms the expected results of the rule change to promote more efficient allocation of resources by the casino industry and the government while effectively getting law en-forcement information necessary to pursue the common goal of fighting crime, terrorist financing, and other illicit activity.

This study also evaluated the quality of CTRC filings. A higher quality of CTRC reporting increases the usefulness to law enforcement in criminal, tax, regulatory and counterterrorism investigations.

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Co-Founder of Casino-Cheating Criminal Enterprise Pleads Guilty to Racketeering Conspiracy Targeting Indian Casinos

Tai Khiem Tran, 47, pleaded guilty on February 13th to conspiring to participate in a racketeering en-terprise, the “Tran Organization,” in a scheme to cheat casinos across the United States and Canada. Tran admitted that he and his co-conspirators unlawfully obtained up to $1 million during card cheats.

A three-count indictment was returned May 22, 2007, and unsealed in the Southern District of Califor-nia on May 24, 2007, charging Tran and 13 others each with one count of conspiracy to participate in the affairs of a racketeering enterprise; one count of conspiracy to commit several offenses against the United States, including conspiracy to steal money and other property from Indian tribal casinos; and one count of conspiracy to commit money laundering. The indictment also charged five separate individuals each with one count of conspiracy to commit several offenses against the United States, including conspiracy to steal money and other property from Indian tribal casinos; and one count of conspiracy to commit money laundering.

In his plea agreement, Tran admitted that on numerous occasions between approximately August 2002 and June 2005, he participated in gambling cheats together with other alleged members of the Tran Organization at casinos in California and Canada. Tran admitted to targeting at least seven casi-nos in the racketeering conspiracy, including:

• Agua Caliente Casino, in Palm Springs, Calif.; • Barona Valley Ranch Resort and Casino, in Lakeside, Calif.; • Cache Creek Casino Resort, in Brooks, Calif.; • Casino Rama, in Orillia, Ontario, Canada; • Pechanga Resort and Casino, in Temecula, Calif.; • Spa Resort Casino, in Palm Springs, Calif.; and • Sycuan Casino, in El Cajon, Calif.

According to the indictment, the defendants and others executed a “false shuffle” cheating scheme at casinos in the United States and Canada during blackjack and mini-baccarat games. The indictment alleges that members of the criminal organization bribed casino card dealers and supervisors to per-form false shuffles during card games, thereby creating “slugs” or groups, of un-shuffled cards. The indictment also alleges that after tracking the order of cards dealt in a card game, a member of the organization would signal to the card dealer to perform a “false shuffle,” and members of the group would then bet on the known order of cards when the slug appeared on the table. By doing so, mem-bers of the conspiracy repeatedly won thousands of dollars during card games, including winning up to $868,000 on one occasion.

The indictment also alleges that the members of the organization used sophisticated mechanisms for tracking the order of cards during games, including hidden transmitter devices and specially created software that would predict the order in which cards would reappear during mini-baccarat and black-jack games.

An indictment is merely an allegation and is not evidence of guilt. A defendant is entitled to a fair trial in which it will be the government’s burden to prove guilt beyond a reasonable doubt.

………..continued on page 5

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………..continued from page 4

Tran’s sentencing is scheduled for July 13, 2009, in San Diego before U.S. District Judge John A. Houston. At sentencing, Tran faces a maximum sentence of 20 years in prison on the racketeering conspiracy charge. Tran agreed to a personal money judgment in the amount of $823,612, which will be entered by way of a preliminary order of forfeiture. He also acknowledged that the restitution that he may be ordered to pay by the court at sentencing is not lim-ited by the forfeiture amount. Tran agreed to the forfeiture of his interests in various assets, including a house in the San Diego area, a 2006 Mercedes Benz, and various pieces of jewelry. Tran was also charged in Orillia, Ontario, Canada, for his admitted cheating activities at Casino Rama.

A second indictment has alleged that 11 additional defendants conspired to commit offenses on behalf of the Tran Organization. A one-count indictment, unsealed in the Southern District of California on Sept. 11, 2008, charged Bryan Arce; Don Man Duong; Hogan Ho; Thang Viet Huynh; Outtama Keovongsa; Leap Kong, a/k/a Lanida Kong; Qua Le; Khunsela Prom, a/k/a Danny Prom; James Root; Darrell Saicocie; and Dan Thich each with one count of conspiracy to commit several offenses against the United States, including conspiracy to steal money and other property from Indian tribal casinos, and conspiracy to travel in interstate and foreign commerce in aid of racketeering.

To date, 26 defendants, including Tran, have pleaded guilty to charges relating to the casino-cheating conspiracy: Phuong Quoc Truong; Anh Phuong Tran; Phat Ngoc Tran; Martin Lee Aronson; Liem Thanh Lam; George Michael Lee; Tien Duc Vu; Son Hong Johnson; Barry Wellford; Willy Tran; Tuan Mong Le; Duc Cong Nguyen; Han Truong Nguyen; Roderick Vang Thor; Sisouvanh Mounlasy; Navin Nith; Renee Cuc Quang; Ui Suk Weller; Phally Ly; Khunsela Prom; Hop Nguyen; Hogan Ho; Darrell Saicocie; Bryan Arce; and Qua Le. These defendants admitted to targeting, with the aid of coconspirators, a combined total of approximately 24 casinos during the course of the conspiracy.

The case is being investigated by the FBI’s San Diego Field Office; the Internal Revenue Service-Criminal Investigation; the San Diego Sheriff’s Department; and the California Department of Justice’s Bureau of Gambling Control. The investigation has received assistance from federal, state, tribal and foreign authorities, including: the Ontario Provincial Police; the National Indian Gaming Commission; the U.S. Attorney’s Office for the Western District of Washington; FBI Resident Agencies in Gulfport, Miss., Tacoma, Wash., and Toledo, Ohio; the Indiana State Police; the Rumsey Rancheria Tribal Gaming Agency; the Sycuan Gaming Commission; the Barona Gaming Commission; the Mississippi Gaming Commission; and the Washington State Gambling Commission.

Reporting Abuses/Schemes

We continue to work with tribes and tribal officials to address financial abuses and schemes being promoted in Indian country. Working together can help ensure the integrity of tribal finances, and elimi-

nate the threats posed by individuals with schemes that appear “too good to be true” and often are. If you are aware of financial impropriety, or of a promoter advocating a scheme that appears highly suspect,

you can contact the ITG Abuse Detection and Prevention Team at (716) 686-4860, or via e-mail at tege.itg.schemes@irs.gov

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New Withholding Tables for Employers

The Internal Revenue Service released new withholding tables that will result in more take-home pay this spring for millions of American workers.

The new tables incorporate the new Making Work Pay credit, one of the key tax provisions included in the American Recovery and Rein-vestment Act of 2009 that became law in February.

“For most taxpayers, the additional credit will automatically start showing up in their paychecks this spring,” said IRS Commissioner Doug Shulman. “Since employers and payroll companies will handle this change, people typically won’t need to take any additional action. The IRS will continue working to implement this and other provisions of the new law as quickly as possible.”

The new withholding tables, along with other instructions related to the new tax law, will be incorpo-rated in new Publication 15-T, New Wage Withholding and Advanced Earned Income Credit Payment Tables. This publication is posted to the IRS web site and was mailed to more than 9 million employ-ers in mid-March. The IRS asks that employers start using these new tables as soon as possible but not later than April 1. Most workers will see a boost in their take-home pay soon thereafter.

Eligible workers will get the benefit of this change without any action on their part. The means that workers don’t need to fill out a new W-4 withholding form to get the Making Work Pay credit re-flected in their take-home pay. A Form W-4 will not need to be submitted for the automatic with-holding change. Individuals and couples with multiple jobs may want to submit revised Form W-4 forms to ensure enough withholding is held to cover the tax for the combined income. Publication 919 provides additional guidance for tax withholding.

Available for tax years 2009 and 2010, the Making Work Pay credit is 6.2 percent of a taxpayer’s earned income with a maximum credit of $800 for married couple filing a joint return and $400 for other taxpayers, but it is phased out for higher income taxpayers. Most workers will qualify for the maximum credit. Because the credit is refundable (people can get it even if they owe no tax), most low-income workers will also qualify for the full credit.

Though all eligible taxpayers will need to claim the credit when they file their 2009 income tax return ext year, the benefit will generally be spread out over the paychecks they receive beginning this spring and continue until the end of the year.

Many higher-income taxpayers will see little or no change in their take-home pay. That’s because the Making Work Pay credit is phased out for a married couple filing a joint return whose modified adjusted gross income (AGI) is between $150,000 and $190,000 and other taxpayers whose modi-fied AGI is between $75,000 and $95,000.

Taxpayers will not get a separate, special check mailed to them from the IRS like last year’s eco-nomic stimulus payment.

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IRS Releases Information to Help Employers Claim COBRA Medical Coverage Credit on Payroll Tax Form

The Internal Revenue Service has released new detailed information that will help employers claim credit for the COBRA medical premiums they pay for their former employees. The IRS has unveiled new information on their web site, www.irs.gov, that includes an exten-sive set of questions and answers for employers. In addition, the Web site contains a revised version of the quarterly payroll tax return that employers will use to claim credit for the CO-BRA medical premiums they pay for their former employees.

Form 941, Employer’s Quarterly Federal Tax Return was sent to employers in mid-March. The form is used to claim the new COBRA premium assistance payments credit, beginning with the first quarter of 2009.

The American Recovery and Reinvestment Act of 2009 includes changes to the health benefit provisions of the Consolidated Omnibus Budget Reconciliation Act of 1985, commonly re-ferred to as COBRA. The new law will affect former employees and their families, employers and others involved in providing COBRA coverage.

Under the new law, eligible former employees, enrolled in their employer’s health plan at the time they lost their jobs, are required to pay only 35 percent of the cost of COBRA coverage. Employers must treat the 35 percent payment by eligible former employees as full payment, but the employers are entitled to a credit for the other 65 percent of the COBRA cost on their payroll tax return.

Employers must maintain supporting documentation for the credit claimed. This includes: • Documentation of receipt of the employee’s 35 percent share of the premium. • In the case of insured plans: A copy of invoice or other supporting statement from

the insurance carrier and proof of timely payment of the full premium to the insur-ance carrier.

• Declaration of the former employee’s involuntary termination.

COBRA provides certain former employees, retirees, spouses, former spouses and dependent children the right to temporary continuation of health coverage at group rates. COBRA gener-ally covers health plans maintained by private-sector employers with 20 or more full and part-time employees. It also covers employee organizations or federal, state or local govern-ments. It does not apply to churches and certain religious organizations. The new COBRA subsidy provisions also apply to insurers required to offer continuation coverage under state law similar to the federal COBRA.

More information about COBRA payments and the new law is available on www.dol.gov.

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Reduce Unnecessary Contacts with the IRS

Tribal entities with tipped employees can reduce unnecessary contacts with the IRS simply by report-ing all employee tips as “social security tips” on all required federal tax forms. Even if your entity processes some or all of the tips through payroll, the tips should still be reported as “social security tips” (with one exception noted at the end of this article).

As part of monitoring by the IRS to insure tax law compliance, Indian Tribal Governments (ITG) re-views the tips reported by tribal entities on their federal tax forms. For tip compliance issues ITG re-views the amount of employee social security tips reported on Forms 941 Employers Quarterly Fed-eral Tax Return, W-2 Wage and Tax Statement, and W-3 Transmittal of Wage and Tax Statement. All employee tips, except those exceeding the social security wage base, should be reported sepa-rately as social security tips on line 5b of Form 941, and on line 7 of Forms W-2 and W-3.

If the reported social security tips appear to be unusually low, all available information on the entity will be further examined to determine if contact is warranted. If the apparent issue can not be re-solved internally, ITG may investigate the issue with telephone calls, letters, or assignment of a case to the field for resolution.

As mentioned previously, there is one exception to reporting certain payments as social security tips. In accordance with Revenue Ruling 66-74, 1966-1 C.B. 229, mandatory service charges or gratuities required by the business and paid directly to the business by the customer are considered wages rather than tips.

If you have been reporting social security tips as wages, or if you have any questions related to tip reporting, please contact the ITG Tip Compliance Coordinator Suzanne Perry at (602) 207-8254 or via e-mail at Suzanne.V.Perry@irs.gov.

Self-Assess Your Federal Tax Compliance Risks

Tribal entities can now self-assess their federal tax compliance and work with ITG to address any problems they uncover. Entities electing to participate receive a fillable template from ITG, and are provided with the

name of a local ITG Specialist who will serve as their resource during the process.

Information on the program, as well as an on–line request form, is available through the “Self Assessed Tribal Tax Compliance” link on the right-hand of the ITG web site landing page at www.irs.gov/tribes,

or you can make an inquiry about the program via e-mail to tege.itg.tefac@irs.gov

Eastern States Indian Tribal Government Specialists

Michael Farney, ITG Specialist Jim McCabe, ITG Specialist Rose Jones, ITG Specialist New Haven, CT Harrisburg, PA Baton Rouge, LA Phone: 203-781-3084 Phone: 717-777-9602 Phone: 225-923-4162

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Casino Free Play is Not a Wagering Loss

We recently identified a problem with certain software being used by some casinos to track and re-port wins and losses from customer wagers. The specific problem relates to “Free Play” dollars given to customers. The software counts the Free Play funds (in one case called "Personal Banker Transac-tions") as wagers by the customer, as though made with the customer’s own funds. They are listed on the Annual statements as “Dollars In” or “Loss”. Since the amount wagered under Free Play is not an actual wager of the customer’s money, it is not considered as a loss. In one specific case, the sys-tem generates a disclaimer that states that the “Dollars In” amount may not be an accurate represen-tation of investment.

Gambling losses can only be deducted to the extent of gambling winnings. However, free play funds are not losses, since free play money is given to the customer as an incentive to play. Due to the fact that the actual “free play” cannot be redeemed for real money, it is not reportable on Form 1099. However, winnings from Free Play are reportable as winnings to the customer, and on any annual statement.

If the annual statements generated by the software are used for tax purposes, the "dollars in" num-ber is overstating the customer losses and essentially misleading the customer to declare more losses than they actually had. Since Free Play is a common marketing tool, one that may grow in popularity in the current economic decline, casinos should review their software and reporting procedures to en-sure that they are not providing information that overstates losses and misleads customers into claim-ing losses they did not incur.

Want to Avoid Penalties?

Are you incurring penalties? Do you want to eliminate penalties in the future? ITG has a “Helpful Hints to Avoid Penalties” job aid that can assist you. It’s available by ordering our “Tax Tools for Tribes” CD-Rom via e-mail

at ITG.TaxTools@irs.gov.

Tax Tools for Tribes

You can order our comprehensive reference CD-ROM containing Publication 4268 (Employment Tax Guide for Tribes), Publication 3908 (Gaming Tax Law for Indian Tribal Government), Publication 15 (Employer’s Tax Guide), Publication 15-A (Employer’s Supplemental Tax Guide), ITG News issuance for your area for the last 8 quarters, a “primer” for federal tax issues affecting individual Native Americans, and a guide on “Helpful Hints

to Avoid Penalties”. E-Mail us at ITG.TaxTools@irs.gov and provide your mailing address and the number of CD-ROM copies you would like to receive.

9

Message from the Director

We recently completed a thorough analysis of the feedback given by tribes through our annual Cus-tomer Satisfaction Survey. While the overall feedback was very positive, we were able to identify a number of areas where we can improve through the development of new products, or the modifica-tion of existing processes.

One specific change involves ITG News. As you may have noted, this Message is no longer on the front page. That is the result of changes we are making to the newsletter, through the addition of more technical content, and placing the most critical information in the front sections. We will be transitioning to this format over the next few issues.

We will also be making enhancements to the ITG web site, with a major focus on making more in-formation readily available on current issues. Critical news items will also be disseminated via Spe-cial Editions of ITG News, so that you do not need to search the web site or wait for the next quar-terly issuance.

We will be instituting a process that will guarantee a return telephone call from our staff within 24 business hours. We continue to encourage tribes to use the contact information that is available from the ITG web site, but if you cannot reach your designated ITG Specialist, we will return your call no later than the next business day.

We will be seeking to expand our regional 2 day Employment Tax seminars that were piloted last year in Alaska and the Southwest. We hope to schedule 10 or more of them later this fiscal year, and tribes will be able to sign up attendees on-line.

Finally, we are in the preliminary stages of developing a kit to help tribes get their payroll processing back in operation in the event of a sudden disruption, such as unplanned staff turnover, or a loss of records. This initiative, known as PREPARE (Payroll Resumption Emergency Procedures and Report-ing Essentials), is designed to provide a tribe with immediate assistance to mitigate any potential tax or penalty issues that might arise. We plan to implement this in the summer of 2009.

As always, I welcome your feedback and further suggestions on how we can best address federal tax administration needs for Tribes. I can be contacted at any time at 202-283-9800, or via e-mail at Christie.Jacobs@irs.gov.

Christie Jacobs

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Federal Tax Calendar for Third Quarter 2008

NOTE: Deposits made through EFTPS must be initiated at least one day prior to the due dates listed above in order to be timely.

* = Make a Payroll Deposit if you are under the semi-weekly deposit rule. **= Make a Monthly Deposit if you qualify under that rule.

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Federal Tax Calendar for Fourth Quarter 2008

* = Make a Payroll Deposit if you are under the semi-weekly deposit rule. **= Make a Monthly Deposit if you qualify under that rule.

* = Make a Payroll Deposit if you are under the semi-weekly deposit rule. **= Make a Monthly Deposit if you qualify under that rule.

NOTE: Deposits made through EFTPS must be initiated at least one day prior to the due dates listed above in order to be timely.

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Federal Tax Calendar for Third Quarter 2008

* = Make a Payroll Deposit if you are under the semi-weekly deposit rule. **= Make a Monthly Deposit if you qualify under that rule.

NOTE: Deposits made through EFTPS must be initiated at least one day prior to the due dates listed above in order to be timely.

* = Make a Payroll Deposit if you are under the semi-weekly deposit rule. **= Make a Monthly Deposit if you qualify under that rule.

Federal Tax Calendar for Second Quarter 2009

April 2009 Sun Mon Tue Wed Thu Fri Sat

1 2 3 4 * Make a deposit for * Make a deposit for 3/28-

3/25-3/27 3/31

5 6 7 8 9 10 11 * Make a deposit for * Make a deposit for 4/4-4/7

4/1-4/3 Employees report March tip income to employers if $20 or more

12 13 14 15 16 17 18 * Make a deposit for

4/8-4/10 ** make a deposit for March if under the monthly deposit rule

19 20 21 22 23 24 25 * Make a deposit for * Make a deposit for * Make a deposit for

4/11-4/14 4/15-4/17 File Form 730 for 4/18-4/21

ved

26 27 28 29 30 wagers recei

during March

* Make a deposit for File Form 941 for

quarter 4/22-4/24 the first

of 2009

May 2009 Sun Mon Tue Wed Thu Fri Sat

1 2 * Make a deposit for

4/25-4/28

3 4 5 6 7 8 9 * Make a deposit for * Make a deposit for 5/2-

4/29-5/1 5/5

10 11 12 13 14 15 16 Employees report April tip income to employers if $20 or more

* Make a deposit for

5/6-5/8

* Make a deposit for 5/9-

5/12 ** make a deposit for April if under the monthly deposit rule

17 18 19 20 21 22 23 * Make a deposit for * Make a deposit for

5/13-5/15 5/16-5/19

24 25 26 27 28 29 30 * Make a deposit for * Make a deposit for

5/20-5/22 5/23-5/26

31

* = Make a Payroll Deposit if you are under the semi-weekly NOTE: Deposits made through EFTPS must be initiated at least 11 deposit rule. one day prior to the due dates listed above in order to be timely.

**= Make a Monthly Deposit if you qualify under that rule.

12 12 12

* = Make a Payroll Deposit if you are under the semi-weekly deposit rule. **= Make a Monthly Deposit if you qualify under that rule.

June 2009

Sun Mon Tue Wed Thu Fri Sat

1 2 3 4 5 6

File Form 730 for * Make a deposit for * Make a deposit for

wagers received

during April 5/27-5/29 5/30-6/2

7 8 9 10 11 12 13 * Make a deposit for * Make a deposit for

6/3-6/5 6/6-6/9

Employees report May tip income to employ-ers if $20 or more

14 15 16 17 18 19 20 ** make a deposit for May if under the monthly deposit rule

* Make a deposit for

6/10-6/12

* Make a deposit for

6/13-6/16

21 22 23 24 25 26 27 * Make a deposit for * Make a deposit for

6/17-6/19 6/20-6/23

28 29 30

File For

wagerdu

m 730 for

s received

ring May

* = Make a Payroll Deposit if you are under the semi-weekly NOTE: Deposits made through EFTPS must be initiated at least deposit rule. one day prior to the due dates listed above in order to be timely.

**= Make a Monthly Deposit if you qualify under that rule.

Return Filing Dates

April 30th

> File Form 730 and pay the tax on applicable wagers accepted during March. > File Form 941 for the 1st quarter of 2009. If all deposits paid on time and in full, file by May 11th.

June 1st > File Form 730 and pay the tax on applicable wagers accepted during April.

June 30th > File Form 730 and pay the tax on applicable wagers accepted during May.

Form 11-C

due

July 1st

July 1st > File Form 11-C to register and pay the annual tax if you are in the business of

taking wagers. > Remind Pull-tab sellers that they also have to file Form 11-C to register and pay

this annual tax as “agents”.

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